GSTR4 cannot be revised. The details which have been entered incorrectly can be amended in the next quarter GSTR-4 till FY 2019-20 but w.e.f FY 2019-20, GSTR-4 is required to be filed annually. & Hence you can rectify the figures in GSTR-9A of same period.
Filing requirement of GSTR-9A was waived off for FY 2017-18 and 2018-19.
For GSTR 2019-20, GSTR-9A is required to be filed upto 31-12-2020
You can edit auto-populated data in form GSTR-9A except tax paid column of Table no. 9. The outward/inward supplies details can also be edited in order to indicate actual supplies made. You can declare additional liability not reported earlier at the time of filing Form GSTR-4 can be declared in Form GSTR-9A. The additional liability so declared in Form GSTR-9A are required to be paid through Form GST DRC-03.
Excess amount paid can be utilized in future liability and such amount is approved can be checked in your cash ledger.
Hence you should file actual figures in GSTR-9A.
Inward supply mistake in gstr4
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